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You are a senior accountant at a local CPA firm. A client asked you to assist th

ID: 2625192 • Letter: Y

Question

You are a senior accountant at a local CPA firm. A client asked you to assist them on preparing a Statement of Cash Flow. They gave you the following journal entry:

                        Building                                 1,000,000

                        Equipment                                250,000

                        Copyrights                                  50,000

                                    Cash                                                   1,100,000

                                    Common stock ($1 par)                                  10,000

                                    Paid-in capital in excess of par                   190,000

They want to know how to show the effects of this entry on the Statement of Cash Flow.

Write up a short explanation, (whatever length is appropriate) providing appropriate codification cites along with any other authoritative sources. Give specifics of amounts and any details that the bookkeeper would need to know to show the effects of this entry properly.

Explanation / Answer

Increase in investing activities (buliding, equip, copyright) 1,300,000

Incease in financing activities 200,000

Decrease in cash 1,100,000